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State Comptroller DiNapoli Releases Municipal & School Audits
… the chief or ensure the treasurer received, accounted for and dispersed all district money. Border City Hose … a result, company money was not always properly accounted for, and a director, who was also the Border City Fire … Fire Department chief, inappropriately used company funds for his personal benefit. Henderson Fire District – Financial …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Hadley-Luzerne Central School District - Financial Management (2018M-103)
… million annually from 2014-15 to 2016-17, which resulted in accumulation of excess unrestricted fund balance. The … a plan for the use of excess unrestricted fund balance in the general fund. Review reserves to determine if amounts … and ensure a plan for reserves is prepared and submitted in accordance with District policy. Officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Sachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 … Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… Background The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… million. Key Findings The Board did not conduct a thorough site selection review and cost-benefit analysis when … appraised value. Key Recommendation Conduct and document site selection reviews and cost-benefit analyses for real …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … not prepare monthly financial reports for distribution to the Board for its review. Key Recommendations Update the bylaws to include the Treasurer’s duties. Prepare monthly financial …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityVillage of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of North Castle – Cash Disbursement (2013M-32)
… 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board includes four Board … thereafter, with all reconciling items being resolved in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Green Tech High Charter School – Payroll (2023M-157)
… Determine whether Green Tech High Charter School School officials accurately paid employees salaries …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Muttontown - Board Oversight (2018M-251)
… whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Recommendations Audit, or cause a timely audit of, Village financial records. Conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Nesconset Fire District – Length of Service Awards Program (2014M-317)
… if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Accounts Payable Advisory No. 36
… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… truthful in their disclosures, but SED still does not take full advantage of other available resources, including … auditors and cited steps they took to address them. SED's full response is included in the complete audit. Read the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentMarketing Service Performance Monitoring
… ESD has an appropriate system of internal controls in place to ensure that it receives the advertising services for … the extent to which people perceive New York to be a good place for business development or to visit, as evidence that … goal of improving the perceptions of New York as a good place to visit and for business development. Set specific …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoring